Which of the Following Is a Benefit of Life Cycle

Which of the following is a benefit of life cycle costing over target costing?

A) Life cycle costing is less likely to reject a product due to high up-front costs because it considers changes in price and costs over its entire life cycle
B) Life cycle costing is less expensive to administer than target costing
C) Products appear cheaper under life cycle costing because it does not consider research and development since this cost occurs prior to production
D) Life cycle costing focuses only on costs in the product's life cycle; thus eliminating defect and warranty costs often associated with products